United States v. Morris C. Goldberg, A/K/A Moe Goldberg, A/K/A M. C. Goldberg, Rosesatkoff

WILLIAM F. SMITH, Circuit Judge.

This action to enforce a federal tax lien and for the appointment of a receiver was brought under §§ 7403(a) and (d) of the Internal Revenue Code of 1954, 26 U.S.C., §§ 7403(a) and (d), 1954. The present appeal is from the denial of a claim filed by a creditor of the taxpayer during the course of the proceedings. The questions raised' in the court below, and now before us for decision, pertain to the validity of a mortgage assignment, the effectiveness of the tax lien, and the order of priority. These questions were submitted to the court below on a stipulation…